Decree No. 106/2003/ND-CP on administrative sanctions for violations in the field of fees and charges

DECREE

Rules on administrative penalties for violations in the field of fees and charges

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;
Based on the Administrative Violation Handling Ordinance dated July 2, 2002;
Pursuant to the Fees and Charges Ordinance dated August 28, 2001;
At the proposal of the Minister of Finance,

DECREE

PART I

GENERAL PROVISIONS

Article 1. Scope of application

1. This Decree stipulates rules on administrative penalties for violations in the field of fees and charges.

2. Administrative violations in the field of fees and charges as defined in this Decree include:

a) Violations of provisions regarding the authority to establish fees and charges;

b) Violations of provisions on registration, declaration, collection, and payment of fees and charges;

c) Violations of provisions on the amount of fees and charges;

d) Violations of provisions on procedures and formalities for establishing and reporting fee collection plans;

đ) Violations of provisions on management and use of fee and charge funds;

e) Violations of provisions on fee and charge collection receipts;

g) Violations of provisions on exemption and reduction of fees and charges;

h) Violations of provisions on accounting for fees and charges;

i) Violations of provisions on publicizing fee and charge collection regulations.

Article 2. Applicability

1. Individuals, domestic and foreign organizations (hereinafter referred to collectively as individuals and organizations) who intentionally or negligently violate legal provisions on fees and charges without constituting a crime shall be subject to administrative penalties under this Decree, except where international treaties to which Vietnam is a party provide otherwise.

2. Civil servants performing duties and public services in the field of fees and charges who commit administrative violations shall not be subject to this Decree but shall be disciplined according to laws on civil servants.

Article 3. Principles of Penalty Imposition

Principles for imposing administrative penalties in the field of fees and charges shall be implemented in accordance with Article 3 of the Administrative Violation Handling Ordinance dated July 2, 2002.

Article 4. Mitigating and aggravating circumstances for administrative violations in the field of fees and charges

Mitigating and aggravating circumstances for administrative violations in the field of fees and charges shall be implemented in accordance with Articles 8 and 9 of the Administrative Violation Handling Ordinance dated July 2, 2002.

Article 5. Statute of limitations for penalties

1. The statute of limitations for administrative penalties in the field of fees and charges is two years from the date the violation occurs.

2. For individuals who have been indicted, prosecuted, or decided to be tried under criminal proceedings, but subsequently have a decision to terminate investigation or close the case, if the act has signs of administrative violations in the field of fees and charges, they will be penalized according to this Decree; in such cases, the statute of limitations for administrative penalties is three months, counted from the date the competent authority receives the decision to terminate and the case file.

3. Within the time limit specified in Clause 1 and Clause 2 of this Article, if individuals or organizations again commit new administrative violations in the field of fees and charges or deliberately evade or obstruct the penalty process, the statute of limitations specified in Clause 1 and Clause 2 of this Article will not apply; the statute of limitations for administrative penalties will be recalculated from the date of committing the new violation or the end of the evasion or obstruction behavior.

Article 6. Statute of limitations for enforcement of decisions on administrative penalties in the field of fees and charges

Decisions on administrative penalties in the field of fees and charges become invalid one year from the date of issuance; in cases where individuals or organizations being penalized deliberately evade or delay enforcement of the penalty decision, the statute of limitations mentioned above will be recalculated from the end of the evasion or delay behavior.

Article 7. Time limit considered as not having been administratively penalized

Individuals or organizations penalized for administrative violations, if within one year from the date of completing the execution of the penalty decision or from the expiration of the enforcement period of the penalty decision, do not reoffend, will be considered as not having been penalized for administrative violations.

Article 8. Forms of Administrative Sanction

1. For each administrative violation in the field of fees and charges, the violator must bear one of the following main forms of punishment:

a) To issue warnings;

b) Fine.

2. Depending on the nature and degree of violation, individuals or organizations committing administrative violations in the field of fees and charges may also be subject to one or more supplementary forms of punishment as follows:

a) Revocation of the right to use licenses or permits for professional activities in accordance with the law;

b) Confiscation of objects or means that have been used to commit administrative violations.

3. In addition to the forms of punishment prescribed in Clause 1 and Clause 2 of this Article, individuals or organizations committing administrative violations may also be required to take one or more measures to remedy consequences as follows:

a) Compelled to compensate for the amount of loss caused by administrative violations in the field of fees and charges;

b) Must bear all costs to implement the refund of the difference in fees and charges due to incorrect implementation of laws on fees and charges for the payers;

c) Collection of unpaid fees and charges;

d) Confiscation of the entire amount of the difference in fees and charges obtained through administrative violations.

4. Supplementary forms of punishment and remedial measures prescribed in Clauses 2 and 3 above can only be applied together with the form of punishment prescribed in Clause 1 of this Article. In cases where administrative violations have exceeded the statute of limitations for punishment or the deadline for issuing a decision on punishment, no punishment will be imposed, but remedial measures prescribed in Clause 3 of this Article will still be applied.

Chapter II

ADMINISTRATIVE VIOLATIONS IN THE FIELD OF FEES AND CHARGES, FORMS OF PUNISHMENT, AND AMOUNTS OF PUNISHMENT

Article 9. Violations of provisions on the authority to establish fees and charges

1. A fine of VND 20,000,000 to VND 50,000,000 for acts without authority to establish: lists of fees and charges; amounts of fees and charges; management and use of fee and charge funds; exemptions and reductions of fees and charges.

2. In addition to fines, individuals and organizations committing violations as stipulated in Clause 1 of this Article may also be subject to supplementary punishments as provided for in Clause 2 of Article 8 of this Decree.

3. In addition to the main forms of punishment and supplementary punishments, individuals and organizations committing administrative violations who have collected and used fee and charge funds; who have implemented exemptions and reductions of fees and charges will also be subject to one or more remedial measures as provided for in Points a, b, and d of Clause 3 of Article 8 of this Decree.

Article 10. Violations of provisions on registration, declaration, collection, and payment of fees and charges

1. For violations of provisions on registration and declaration of collection and payment of fees and charges:

a) Late registration and declaration beyond the legal deadlines for fees and charges:

Warning for the first violation;

Fine of VND 100,000 to VND 300,000 for subsequent violations.

b) A fine of VND 500,000 to VND 1,000,000 for the act of declaring inaccurately or incompletely the items prescribed in the declaration forms for collection and payment of fees and charges or in accounting documents provided to state management agencies as stipulated.

c) A fine of VND 1,000,000 to VND 2,000,000 for the act of not registering or declaring the collection and payment of fees and charges with state management agencies as stipulated.

2. For violations concerning the collection and payment of fees and charges:

a) For the act of delaying the payment of fees and charges as notified by the competent authority:

Warning for the first violation;

A fine of VND 100,000 to VND 500,000 for the violation from the second occurrence onwards.

b) For the act of not paying fees and charges in accordance with the provisions of the law on fees and charges:

A fine of VND 500,000 to VND 1,000,000 for the act of not paying fees and charges with a value under VND 10,000,000;

A fine of over VND 1,000,000 to under VND 3,000,000 for the act of not paying fees and charges with a value from VND 10,000,000 to under VND 30,000,000;

A fine of VND 3,000,000 to under VND 5,000,000 for the act of not paying fees and charges with a value from VND 30,000,000 to under VND 50,000,000;

A fine of VND 5,000,000 to under VND 10,000,000 for the act of not paying fees and charges with a value from VND 50,000,000 to under VND 100,000,000;

A fine of VND 10,000,000 to under VND 30,000,000 for the act of not paying fees and charges with a value from VND 100,000,000 to under VND 300,000,000;

A fine of VND 30,000,000 to VND 50,000,000 for the act of not paying fees and charges with a value from VND 300,000,000 or more.

3. In addition to being fined, individuals and organizations committing violations as specified in point c Clause 1 and point b Clause 2 of this Article may also be subject to additional penalties as stipulated in Clause 2 Article 8 of this Decree.

4. In addition to the main penalties and additional penalties, individuals and organizations violating administrative regulations as specified in point b and point c Clause 1, point b Clause 2 of this Article shall also be subject to measures to remedy consequences as stipulated in point c Clause 3 Article 8 of this Decree.

Article 11. Violations concerning the level of fee and charge collection

1. A fine of VND 2,000,000 to VND 10,000,000 for the act of collecting fees and charges at levels different from those posted or prescribed by authorized state agencies.

2. In addition to being fined, individuals and organizations committing violations as specified in Clause 1 of this Article, if there are aggravating circumstances, may also be subject to additional penalties as stipulated in point a Clause 2 Article 8 of this Decree.

3. In addition to the main penalties and additional penalties, individuals and organizations violating administrative regulations shall also be subject to one or several measures to remedy consequences as stipulated in points a, b and d Clause 3 Article 8 of this Decree.

Article 12. Violations concerning the procedures and formalities for establishing and reporting plans for fee collection

1. A warning for the first violation.

2. A fine of VND 500,000 to VND 1,000,000 for violations from the second occurrence onwards.

Article 13. Violations concerning the management and use of fees and charges

1. For the act of misusing state budget funds for fees and charges, the following fines shall apply:

a) A fine of VND 500,000 to VND 1,000,000 for the act of misusing fees and charges with a value under VND 10,000,000;

b) A fine of over VND 1,000,000 to under VND 3,000,000 for the act of misusing fees and charges with a value from VND 10,000,000 to under VND 30,000,000;

c) A fine of VND 3,000,000 to under VND 5,000,000 for the act of misusing fees and charges with a value from VND 30,000,000 to under VND 50,000,000;

d) A fine of VND 5,000,000 to under VND 10,000,000 for the act of misusing fees and charges with a value from VND 50,000,000 to under VND 100,000,000;

e) A fine of VND 10,000,000 to under VND 30,000,000 for the act of misusing fees and charges with a value from VND 100,000,000 to under VND 300,000,000;

f) A fine of VND 30,000,000 to VND 50,000,000 for the act of misusing fees and charges with a value from VND 300,000,000 or more.

2. In addition to being fined, individuals and organizations violating administrative regulations as specified in Clause 1 of this Article shall also be subject to measures to remedy consequences as stipulated in point a Clause 3 Article 8 of this Decree.

Article 14. Violations concerning the documentation for the collection of fees and charges belonging to the state budget

1. For violations concerning the printing of documentation:

a) A fine of VND 1,000,000 to VND 5,000,000 for the act of printing or receiving printed documentation without prior written approval from the competent state agency;

b) A fine of VND 4,000,000 to VND 9,000,000 for the act of printing or receiving printed documentation with duplicate symbols or numbers.

2. For violations concerning the registration of the use of documentation:

A fine of VND 500,000 to VND 2,000,000 for individuals and organizations using special documentation but not registering with the competent state agency as stipulated.

3. For violations concerning the use of documentation:

a) For the act of issuing documentation that does not clearly record the prescribed indicators, except those determining the amount of fees and charges:

Warning for the first violation;

Fine of VND 100,000 to VND 300,000 for subsequent violations.

b) A fine of VND 500,000 to VND 5,000,000 for the act of not issuing documentation when collecting fees and charges, except in cases where documentation is not required according to the regulations.

c) Based on the value recorded on the customer's copy of the fee and charge receipt, fines for the act of issuing documentation with discrepancies between copies of each receipt number shall be as follows:

A fine of VND 500,000 to VND 1,000,000 for each receipt number with a discrepancy value under VND 1,000,000;

A fine of VND 2,000,000 to VND 3,000,000 for each receipt number with a discrepancy value from VND 1,000,000 to under VND 5,000,000;

A fine of VND 4,000,000 to VND 5,000,000 for each receipt number with a discrepancy value from VND 5,000,000 to under VND 10,000,000;

A fine of VND 6,000,000 to VND 10,000,000 for each receipt number with a discrepancy value from VND 10,000,000 or more.

d) Based on the value recorded on the customer's copy of the fee and charge receipt, fines for the act of issuing fraudulent documentation shall be as follows:

A fine of from 1,000,000 VND to 2,000,000 VND shall be imposed for each document with a value under 2,000,000 VND;

A fine of from 3,000,000 VND to 5,000,000 VND shall be imposed for each document with a value from 2,000,000 VND to under 5,000,000 VND;

A fine of from 6,000,000 VND to 20,000,000 VND shall be imposed for each document with a value of 5,000,000 VND or more;

d) A fine of from 1,000,000 VND to 2,000,000 VND shall be imposed for each document for the act of using expired documents;

e) A fine of from 2,000,000 VND to 6,000,000 VND shall be imposed for each document for the act of erasing, altering the content of used documents;

g) A fine of from 3,000,000 VND to 10,000,000 VND shall be imposed for each document for the act of using fake documents;

The maximum fine for violations stipulated in points c, d, đ, e, and g of Clause 3 of this Article is 100,000,000 VND;

4. For violations concerning the management of documents;

a) A fine of from 100,000 VND to 500,000 VND shall be imposed on individuals and organizations that report the use, payment, settlement of documents late; improperly store and preserve documents;

b) A fine of from 500,000 VND to 1,000,000 VND shall be imposed on individuals and organizations that fail to report the use, payment, settlement of documents;

c) A fine of from 1,000,000 VND to 2,000,000 VND shall be imposed for the act of receiving or purchasing documents not in accordance with regulations for each document used. The maximum fine is 50,000,000 VND;

5. For acts of losing, giving away, or selling documents;

a) A fine of 500,000 VND shall be imposed for the act of losing the customer copy of each unused document;

b) A fine of 200,000 VND shall be imposed for the act of losing all copies of each document, except the customer copy of unused documents;

c) For the act of giving away or selling documents;

In cases where giving away or selling used documents is discovered, the individual or organization giving away or selling the documents shall be punished according to the provisions at point đ of Clause 3 of this Article;

In cases where giving away or selling unused documents is discovered, the individual or organization giving away or selling the documents shall be punished according to the provisions at points a and b of Clause 5 of this Article;

The maximum fine for violations stipulated in points a, b, and c of Clause 5 of this Article is 50,000,000 VND; in particular, for the case of giving away or selling used documents, the maximum fine is applied according to the provisions at point h of Clause 3 of this Article;

6. In addition to fines, individuals and organizations violating the provisions at point b of Clause 1; points b, c, d, đ, e, g of Clause 3; point c of Clause 4; and point c of Clause 5 of this Article may also be subject to supplementary penalties as provided for in Clause 2 of Article 8 of this Decree;

7. In addition to the main penalties and supplementary penalties, individuals and organizations violating the provisions at points b, c, d, đ, g of Clause 3; point c of Clause 4; and point c of Clause 5 of this Article may also be subject to one or several measures to rectify the consequences as provided for in points a, c, and d of Clause 3 of Article 8 of this Decree;

Article 15. Violations concerning exemptions and reductions of fees and charges

1. For the act of falsifying or fabricating documents to obtain exemptions or reductions of fees and charges:

a) A warning shall be issued for the first violation;

b) A fine of from 100,000 VND to 500,000 VND shall be imposed for subsequent violations;

2. For the act of falsifying or fabricating documents to benefit from the difference resulting from the implementation of exemptions or reductions of fees and charges:

a) A fine of from 500,000 VND to less than 1,000,000 VND shall be imposed for violations involving differences up to less than 10,000,000 VND;

b) A fine of from 1,000,000 VND to less than 3,000,000 VND shall be imposed for violations involving differences from 10,000,000 VND to less than 30,000,000 VND;

c) A fine of from 3,000,000 VND to less than 5,000,000 VND shall be imposed for violations involving differences from 30,000,000 VND to less than 50,000,000 VND;

d) A fine of from 5,000,000 VND to less than 10,000,000 VND shall be imposed for violations involving differences from 50,000,000 VND to less than 100,000,000 VND;

đ) A fine of from 10,000,000 VND to less than 30,000,000 VND shall be imposed for violations involving differences from 100,000,000 VND to less than 300,000,000 VND;

e) A fine of from 30,000,000 VND to 50,000,000 VND shall be imposed for violations involving differences of 300,000,000 VND or more;

3. In addition to fines, individuals and organizations violating the provisions of Clause 2 of this Article, if there are aggravating circumstances, may also be subject to supplementary penalties as provided for in point a of Clause 2 of Article 8 of this Decree;

4. In addition to the main penalties and supplementary penalties, individuals and organizations violating the provisions of Clauses 1 and 2 of this Article may also be subject to measures to rectify the consequences as provided for in point a of Clause 3 of Article 8 of this Decree;

Article 16. Violations concerning accounting systems for fees and charges

Individuals and organizations that violate the accounting system for fees and charges shall be penalized in accordance with the laws on administrative offenses in the field of accounting;

Article 17. Violations concerning publicizing the fee and charge collection system

For the act of failing to post or publicly announce at the location of fee and charge collection, in a convenient position for payers to easily identify the name of the fee or charge, the rate of collection, the receipt, and the document regulating the collection of fees and charges:

1. A warning shall be issued for the first violation;

2. A fine of VND 500,000 to VND 1,000,000 for violations from the second occurrence onwards.

Chapter III

AUTHORITY AND PROCEDURES FOR HANDLING ADMINISTRATIVE VIOLATIONS IN THE FIELD OF FEES AND CHARGES

Article 18. Authority to handle administrative violations in the field of fees and charges.

1. The authority to handle administrative violations in the field of fees and charges shall be implemented in accordance with Articles 28, 29, 30, 31, 34, 35, 36, 37, 38, 39, and Article 40 of the Administrative Offense Handling Ordinance dated July 2, 2002;

2. The principle for determining the authority to handle administrative violations in the field of fees and charges shall be implemented in accordance with Article 42 of the Administrative Offense Handling Ordinance dated July 2, 2002;

Article 19. Procedures for imposing administrative penalties

1. Procedures and steps for handling administrative violations in the field of fees and charges shall be implemented in accordance with Articles 53, 54, 55, 56, 57, 58, 59, 60, and Article 61 of the Administrative Offense Handling Ordinance dated July 2, 2002.

2. Administrative fines collected in the field of fees and charges shall be deposited into the state budget through an account opened at the State Treasury. The management system for receipts of fine collection and payment shall be implemented in accordance with current laws.

3. The Ministry of Finance shall provide specific guidelines on the procedures and steps to handle measures to mitigate consequences as stipulated in Clause 3, Article 8 of this Decree.

Chapter IV

COMPLAINTS, REPORTS, AND HANDLING OF VIOLATIONS

Article 20. An authorized person imposing administrative penalties in the pricing field who engages in personal gain, lacks a sense of responsibility, shields, fails to impose penalties, imposes penalties untimely, improperly, or exceeds the prescribed authority shall be subject to disciplinary action or criminal liability depending on the nature and severity of the violation; if causing damage to the State, organizations, or individuals, they must provide compensation in accordance with the law.

Complaints and appeals, as well as the resolution of complaints and appeals against administrative penalty decisions in the field of fees and charges, shall be governed by the provisions of the law on complaints and appeals.

During the period awaiting complaint resolution, individuals and organizations subject to administrative penalties in the field of fees and charges must strictly comply with the penalty decision issued by the competent authority. Filing a complaint against an administrative penalty decision does not suspend the enforcement of the penalty decision.

Article 21. Handling Violations

1. An individual authorized to impose administrative penalties in the field of fees and charges who engages in personal gain, lacks responsibility, shields others from punishment, fails to impose penalties in a timely manner, imposes penalties incorrectly, or exceeds their authority in imposing penalties shall be subject to disciplinary action or criminal liability depending on the nature and severity of the violation; if such actions cause damage to the state, organizations, or individuals, they shall be required to compensate according to the law.

2. Individuals subject to administrative penalties in the field of fees and charges who obstruct, resist public officials performing their duties, or intentionally delay or evade compliance with administrative penalty decisions shall be subject to administrative violations or criminal liability under relevant laws based on the nature and severity of the violation.

Chapter V

IMPLEMENTING PROVISIONS

Article 22. Effectiveness

1. This Decree shall take effect fifteen days after its publication in the Official Gazette. All previous regulations concerning administrative penalties in the field of fees and charges that conflict with this Decree shall be abolished.

2. Other provisions regarding administrative penalties in the field of fees and charges not specified in this Decree shall be implemented in accordance with the Provisions on Handling Administrative Violations dated July 2, 2002.

Article 23. The Ministry of Finance shall provide guidance on the implementation of this Decree;

Article 24. Ministers, heads of ministerial-level agencies, heads of agencies under the Government, and Chairpersons of People's Committees of provinces and centrally-administered cities are responsible for enforcing this Decree.